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Footwear

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....exed and falling under the sub-heading Nos. of Chapter 64 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as is specified in the corresponding entry in column (2) of the said Table, from the whole of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), subject to the intended use or the conditions, if any, laid down in the c....

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.... not exempt from duty; or (ii) where the said footwear itself is exempt from duty, its value does not exceed Rs. 30.00 per pair. 3. 6401.11 Footwear Provided that the value of such footwear does not exceed Rs. 30.00 per pair. 4. 6401.11 and 6401.91 Footwear and parts of footwear. Provided that such goods are produced in the Ordnance Equipment Factory, Kanpur, belonging t....